Exempts goods imported under DEPB scheme - 097/2009 - Customs -Tariff

Exempts goods imported under DEPB scheme NOTIFICATION NO. 97/2009-Cus. Dated: September 11, 2009 G.S.R. 663 (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of description specified in column (2) of the Table below, when imported into India,- (a) from so much of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table; (b) from so much of additional duty leviable thereon 18 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act , as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; subject to the following conditions, namely :- (i) that the importer has been issued a Duty Entitlement Pass Book Scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or Rule 24 or Rule 30 of the Special Economic Zones Rules, 2006 ; (ii) that the importer has been permitted credit entries in the said Duty Entitlement Pass Book Scrip by the Licensing Authority at the rates notified by the Government of India in the Ministry of Commerce and Industry for the products exported; (iii) that the said Duty Entitlement Pass Book Scrip is produced before the proper officer of Customs for debit of the duties leviable on the goods, but for exemption contained herein : (iv) the said Duty Entitlement Pass Book Scrip shall be valid for twenty four months from the date of issue or such extended period as may be granted by the Licensing Authority for import and export only at the port of registration which shall be one of the sea ports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 22 [Dhamra, Dharamtar, 23 [ Dighi, Gopalpur, ] ,] 17 [ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat), ] Kakinada, 12 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 1 [Krishnapatnam 8 [Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry)]] Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, 13 [Bhubaneswar, Calicut, Chennai,] Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, 11 [Trivandrum, Varanasi and Visakhapatnam] or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, 2 [Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 3 [Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 7 [Veerapandi (Tamil Nadu) 9 [Marripalem Village in Taluk of Edlapadu, District Guntur 10 [Tondiarpet (TNPM), Chennai and 14 [ Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 15 [ Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District), 16 [ Hosur (Tamil Nadu), Nattakkam Village (Kottayam Taluk and District), Kalinganagar and Tumb Village (Taluka Umbergaon, District Valsad) ] ] ]]]] or through the Land Customs Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005) : Provided that where the expiry of the Duty Entitlement Pass Book falls before the last day of the month, such Duty Entitlement Pass Book shall be deemed to be valid till the last day of the said month : Provided further that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through a land customs station within his jurisdiction. (v) that where the importer does not claim exemption from the additional duty of customs leviable 19 [ under sub-sections (1), (3) and (5) of section 3 ] of the Customs Tariff Act, 1975 (51 of 1975) , he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs; (vi) that the importer shall be entitled to avail the drawback or CENVAT credit of additional duty leviable 20 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said Duty Entitlement Pass Book Scrip; (vii) that where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement Pass Book Scrip holder, such benefit shall be permissible only against specific amount of credit, not being a provisional credit, transferred by a Duty Entitlement Pass Book Scrip holder to such person. 5 [2. This notification shall be valid in respect of the Duty Entitlement Pass Book Scrips issued by the Licensing Authority against exports having Let Export Order up to and inclusive of the 30 th day of September, 2011] TABLE S. No. Description of goods Standard rate Additional Duty rate (1) (2) (3) (4) 1. Goods other than edible oils Nil Nil 2. Edible Oils 50% of applied rate of duty 50% of applied rate of additional duty. Explanation - For the purposes of this notification,- (i) Foreign Trade Policy means Foreign Trade Policy 2009-2014 published in the Gazette of India, Part II, Section 3, Sub-section (ii) vide notification of the Government of India in the Ministry of Commerce and Industry, No.1/2009-2014, dated the 27 th August, 2009 as amended from time to time; (ii) Licensing Authority means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant a licence under the said Act; (iii) applied rate of duty means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act with respect to the goods specified in column (2) of the said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act; (iv) applied rate of additional duty means the additional duty leviable 21 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act with respect to the goods specified in column (2) of said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act . 6 [(v) Let Export Order means an order which permits clearance and loading of the goods for exportation by the proper officer in accordance with section 51 of the said Customs Act.] F.NO.605/58/2009-DBK (Rajesh Kumar Agarwal) UNDER SECRETARY TO THE GOVT. OF INDIA ------------------------------------ Notes:- [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] 1. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before it was read as, and Krishnapatnam , 2. for the words and brackets Waluj (Aurangabad) , the words, brackets Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon) , has been substituted vide Notification No. 123/2009-Cus, dated 10-11-2009. 3. For the words and brackets and Patli (Gurgaon) the words and brackets, Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) , has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 4. In the said notification, in para 2, for the figures, letters and words 31st day of December, 2010 the figures, letters and words 30th day of June, 2011 has been substituted vide Notification No. 124/2010-Cus, dated 15-12-2010. 5. S ubstituted vide notification no. 51/2011 Cus dated 22-6-2011 , before it was read as, 2. This notification shall have effect upto and inclusive of the 4 [ 30th day of June, 2011. ] 6. Inserted vide notification no. 51/2011 Cus dated 22-6-2011 , 7. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 8. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 9. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012 , before it was read as:- and Marripalem Village in Taluk of Edlapadu, District Guntur 10. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 11. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013 , before it was read as:- Trivandrum and Varanasi . 12. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013 , before it was read as Kandla, Kolkata . 13. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Bhubaneswar, Chennai 14. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu 15. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 16. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 17. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Complex of Kolkata Port) 18. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 19. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 20. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 21. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 22. Substituted vide Notification No. 3/2018, Dated 12-01-2018, before it was read as, Dharamtar 23. Substituted vide NOTIFICATION No. 25/2020-Customs dated 21-05-2020 before it was read as Dighi